Bharat Petroleum Corporation Ltd. v. ACIT (2025) 482 ITR 946 (Bom)(HC)

S. 220: Collection and recovery-Assessee deemed in default-Pendency of appeal-Recovery of tax months but till disposal of appeal.[S. 220 (6)]

When a stay of recovery is granted, it would continue not only for a period of six months under section 220(6) of the Income-tax Act, 1961, but till the disposal of the statutory appeal (AY. 2015-16, 2016-17)

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